ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]
Article 2 repealed and added by Stats. 1983, Ch. 488, Sec. 24.
§§ 17081–17091 · 14 sections
- § 17081 Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply,…
- § 17082 (a) For taxable years beginning on or after January 1, 2023, the income of an incomplete gift nongrantor trust shall be included in a qualified taxpayer’s…
- § 17083 Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.
- § 17085 Section 72 of the Internal Revenue Code, relating to annuities, certain proceeds of endowment and life insurance contracts, is modified as follows: (a) The…
- § 17085.7 (a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no…
- § 17086 (a) Noncash patronage allocations from farmers’ cooperative and mutual associations (whether paid in capital stock, revolving fund certificates, retain…
- § 17087 (a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply. (b) Section 72(r) of the…
- § 17087.5 (a) Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of “S corporations” and their shareholders, shall apply,…
- § 17087.6 If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into…
- § 17088 (a) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall…
- § 17088.1 (a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming…
- § 17088.3 (a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marine capital construction funds, shall apply, except as…
- § 17090 Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded…
- § 17091 (a) Section 71 of the Internal Revenue Code, relating to alimony and separate maintenance payments, as it read on January 1, 2015, shall apply, except as…